Policy paper

Revenue and Customs Brief 6 (2019): changes in accounting for VAT after prices are altered

This brief explains changes to the rules on accounting for VAT, where the amount paid changes after the VAT has been accounted for to HMRC from 1 September 2019.

• From: HM Revenue & Customs
• Published: 17 July 2019

Documents

Revenue and Customs Brief 6 (2019): changes in accounting for VAT after prices are altered

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This brief explains the new rules from 1 September 2019 for adjustments to VAT after increases or reductions in the price of goods or services.

Published 17 July 2019